(A) The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows:

(1) manufacturer’s license: fifty thousand dollars;

Terms Used In South Carolina Code 12-33-210

  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20

(2) wholesaler’s license: twenty thousand dollars;

(3) micro-distillery license: five thousand dollars;

(4) retail dealer’s license: one thousand two hundred dollars; and

(5) special food manufacturer’s license: one thousand two hundred dollars.

(B) Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable.

(C) A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in § 61-6-1810(C).